Section 1. Short title
This Act may be cited as the Telephone Excise Tax Repeal Act of 2024.
(a) In General
Chapter 33 of the Internal Revenue Code of 1986 (relating to facilities and services) is amended by striking subchapter B.
(1) Section 4293 of the Internal Revenue Code of 1986 is amended by striking chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, and inserting and chapter 32 (other than the taxes imposed by sections 4064 and 4121),.
(2) Paragraph (1) of section 6302(e) of such Code is amended by striking section 4251 or.
(3) Paragraph (2) of section 6302(e) of such Code is amended—
(A) by striking imposed by section 4251, 4261, or 4271 with respect to and inserting imposed by section 4261 or 4271 with respect to, and
(B) by striking bills rendered or.
(4) The subsection heading for section 6302(e) of such Code is amended by striking Communications services and.
(5) Section 6415 of such Code is amended by striking 4251, 4261, or 4271 each place it appears and inserting 4261 or 4271.
(6) Paragraph (2) of section 7871(a) of such Code is amended by inserting or at the end of subparagraph (B), by striking subparagraph (C), and by redesignating subparagraph (D) as subparagraph (C).
(7) The table of subchapters for chapter 33 of such Code is amended by striking the item relating to subchapter B.
(c) Effective Date
The amendments made by this section shall apply to amounts paid pursuant to bills first rendered more than 90 days after the date of the enactment of this Act.